The Home Bathroom Deduction
This viewpoint criticizes a recent Tax Court decision, Bulas v. Commissioner, denying an accountant deductions associated with a bathroom used almost entirely by clients visiting the accountant’s home office. The author argues the court interpreted the requirement in IRC § 28A(c) that the bathroom be used “exclusively” for business purposes in a way (1) unrealistically narrow; (2) inconsistent with standards imposed on business-related deductions generally; and (3) inconsistent with the standards the judge applied to the taxpayer’s home office across the hall, a former bedroom with respect to which office deductions were available.
home office deduction, business deduction, bathroom, exclusive use, Bulas v Commissioner, IRC 28A
Place of Original Publication
133 Tax Notes 481 (2011)
Jensen, Erik M., "The Home Bathroom Deduction" (2011). Faculty Publications. 699.